- HMRC now requires all VAT error corrections to be submitted digitally via the Government Gateway VAT account.
- Previous submission methods (email, post, form VAT 652) have been replaced by a single online service.
- The rules for correcting VAT errors and the four-year correction time limit remain unchanged.
- Most businesses must use the digital service, but exemptions for non-digital filers still exist.
- The change is part of HMRC’s digital transformation, aiming for faster, more efficient, and acknowledged error correction.
Source: meridianglobalservices.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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